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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Riset Akuntansi dan Keuangan Petra International journal of Business Studies (IJBS) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Locus Penelitian dan Pengabdian International Journal of Islamic and Social Sciences (ISOS) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings
Sylvia Veronica Siregar
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Impact of Nationality and Educational Diversity on CSR Performance: The Moderating Role of CEO Overconfidence Khairunnisa Khairunnisa; Sylvia Veronica Siregar
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1917

Abstract

The sustainability report has attracted the attention of various business organizations and has become an essential issue in corporate sustainability and already required to report based on POJK No 16/SEOJK.04/2021. This study examines the relationship between board diversity and corporate social responsibility (CSR). This study used the nationality and educational dimension of board diversity by applying Blau's index. The upper echelons, stakeholders, and resource dependence theory are used to evaluate the hypothesized relationship through an empirical investigation of Indonesia's listed companies from 2011 to 2021. Indonesia used a two-tier corporate governance system, and this paper has been hypothesized by the board of directors (BOD) ) and board of commissioners (BOC) systems. BOD and CSR used CEO overconfidence as a moderating variable because there was a direct relationship between BOD and CEO overconfidence. Control variables for this paper are (1) profitability, (2) leverage, (3) size, (4) board meetings, and (5) board size. The results showed that the Board of Directors (BOD) positively related to CSR. CEO Overconfidence also strengthens the relationship between the Board of Directors (BOD) Educational and CSR in the company.
Auditors’ Communication with Audit Committee: Evidence from Indonesia Eliza Fatima; Sylvia Veronica Siregar; Vera Diyanty
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.42482

Abstract

The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the Indonesian setting. We use questionnaires to collect the data. Our samples are 72 audit committee members from various industries. We find that most of the auditors have discussed the matters that are required by the audit standards. However, we find that almost ten percent of the respondents reported that there was no kick-off meeting before the start of the audit process. The absence of a kick-off meeting may indicate that the audit plan is not communicated in a timely manner to the audit committee. We also find that face-to-face communication through a meeting is preferred to written communication most of the time.
HUBUNGAN STOCK SPLIT DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2001-2011 Clivandi Boermawan; Sylvia Veronica Siregar
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.787 KB) | DOI: 10.18202/jamal.2013.04.7185

Abstract

Abstract. Relation between Stock Split and Earning Management on Indonesian Stock Exchange Listed Companies Year 2001-2011. This study analyzes the relation between stock split and earnings management, whether firms with stock split engage in earnings management, the market reaction, and the effect of firm size on the association between the market reaction and earnings management. Total samples were 63 stock split firms listed on the Indonesian Stock Exchange in 2001-2011. The results show that firms engage in income-increasing earnings management in the pre split period. Market reaction overearnings management is negative, contrary to expectation, because market possibly construed the activities as opportunistic behavior. Small firms have more negative stock return than large firms.Abstrak. Hubungan Stock Split dengan Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2001-2011. Penelitian ini bertujuan menganalisis hubungan antara stock split dan manajemen laba, yaitu apakah perusahaan yang melakukan stock split melakukan manajemen laba, reaksi pasar, dan pengaruh ukuran perusahaan terhadap hubungan reaksi pasar dan manajemen laba. Jumlah sampel sebanyak 63 perusahaan yang melakukan stock split yang terdaftar di Bursa Efek Indonesia tahun 2001-2011. Hasil penelitian menunjukkan perusahaan melakukan manajemen laba yang income increasing pada periode pra stock split. Reaksi pasar terhadap manajemen laba tersebut adalah negatif, hal ini tidak sesuai dengan ekspektasi, karena kemungkinan pasar mengganggapnya sebagai tindakan oportunistik. Perusahaan kecil mendapat penilaian pasar yang lebihnegatif dibandingkan perusahaan besar.
Application Of The Pari Passu Clause In PT PLN Loan Restructuring Grace Ester Mercedes; Sylvia Veronica Siregar
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 16 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8240299

Abstract

As a state-owned public utility, Perusahaan Listrik Negara (PLN) is crucial to Indonesia's provision of energy. The debt contractual agreement becomes a reference in the context of restructuring, and for that reason, the written terms have a significant impact. The pari passu provision is among the most significant parts of the contract. However, as of right now, PLN is still using the ratable payments to creditors idea rather than the pari passu concept that has been modified by the IMF. By demonstrating the demands of the organization and the effects of applying the idea, the research aims to demonstrate methods to implement a new concept. It offers findings on how to implement the new pari passu idea, which is comprehensive and applicable to PT PLN, by applying Kotter's 8-Step Change Model technique.
MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL, DAN BIAYA MODAL Cut Naila Febrininta; Sylvia Veronica Siregar
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2014.12.5027

Abstract

Abstrak: Manajemen Laba Akrual, Manajemen Laba Riil, dan Biaya Modal. Penelitian ini bertujuan untuk menganalisis pengaruh dari manajemen laba akrual dan manajemen laba riil terhadap biaya modal, baik biaya utang maupun biaya ekuitas. Total observasi dalam penelitian ini adalah 1.375 firm-years untuk model biaya utang serta 1.564 firm years untuk model biaya ekuitas pada tahun 2003-2011. Penelitian ini diuji dengan regresi data panel dengan model regresi random effect. Hasil penelitian menunjukkan bahwa manajemen laba akrual dan manajemen laba riil terbukti tidak berpengaruh signifikan terhadap biaya utang dan biaya ekuitas. Abstract: Accrual Earnings Management, Real Earnings Management, and Cost of Capital. This researchaims to analyze the impact of two kinds of earnings management which are accrual earnings management and real earnings management on company’s cost of debt and cost of equity. Total observations for this research are 1.375 firm-years for the cost of debt model and 1.564 firms-years for the cost of equity model from year 2003-2011. This research used panel data regression with random effect regression model. The result of this research shows that accruals earnings management and real earnings management have no significant impact on company’s cost of debtand cost of equity. 
Usulan Perancangan Internal Control Over Financial Reporting (ICOFR) Pada Proses Bisnis Treasury di PTPNR Nindita, Chairunissa; Siregar, Sylvia Veronica
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4785

Abstract

Laporan keuangan merupakan instrumen vital bagi perusahaan dalam menyediakan informasi yang akurat dan dapat dipercaya bagi pihak internal maupun eksternal sebagai dasar pengambilan keputusan. Implementasi Internal Control Over Financial Reporting (ICoFR) menjadi aspek krusial dalam menjamin keandalan laporan keuangan sekaligus mencegah terjadinya kesalahan material maupun praktik kecurangan. Penelitian ini bertujuan untuk merancang proses ICoFR pada siklus bisnis treasury di PTPNR, sebuah perusahaan patungan BUMN yang bergerak di bidang perdagangan gas bumi, dengan menggunakan pendekatan COSO Internal Control – Integrated Framework. Penelitian dilakukan dengan metode kualitatif deskriptif melalui studi kasus, yang mencakup wawancara semi-terstruktur, observasi, serta telaah dokumen perusahaan. Fokus analisis diarahkan pada tahapan perancangan, meliputi business process mapping (BPM), risk control matrix (RCM), serta evaluasi rancangan pengendalian. Hasil penelitian menunjukkan bahwa perancangan ICoFR pada siklus treasury sangat penting untuk memastikan efektivitas pengendalian terhadap transaksi penerimaan dan pembayaran, yang berisiko tinggi terhadap kesalahan input maupun manipulasi. Dengan menerapkan pendekatan Top-Down Risk Based sesuai standar PCAOB AS 2201, perusahaan dapat mengidentifikasi risiko signifikan, merancang pengendalian yang memadai, serta mendokumentasikannya secara sistematis. Rancangan ini diharapkan mampu meningkatkan transparansi, akuntabilitas, dan kepatuhan terhadap regulasi, sekaligus mendukung tercapainya tujuan perusahaan dalam menjaga integritas laporan keuangan. Penelitian ini memberikan kontribusi praktis bagi manajemen PTPNR serta menjadi referensi akademis terkait perancangan ICoFR di sektor energi.
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Meini, Zumratul; Siregar, Sylvia Veronica
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firm’s earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia Barus, Sri Hernita; Siregar, Sylvia Veronica
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.355

Abstract

There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose most of their intellectual capital. However, firms may voluntarily choose to disclose such information. This research aims to examine the level of voluntary intellectual capital disclosure and also the effect of intellectual capital disclosure in firm’s annual report on cost of equity and cost of debt. The sample used is technology- intensive industry listed firms year 2010. It shows that the level of intellectual capital disclosure in firm’s annual report is relatively still low with an average of 35.77%. It also shows that there is a negative effect between intellectual capital disclosure and cost of equity. However, intellectual capital disclosure does not have significant effect on cost of debt.
The Effect of ESG Performance on Firm Value and Financial Distress with ESG Controversies as A Moderating Variable Daniel Godwin Sihotang; Sylvia Veronica Siregar
Petra International Journal of Business Studies Vol. 8 No. 2 (2025): DECEMBER 2025
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.8.2.257-270

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) performance on firm value and financial distress among non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024, with ESG Controversies serving as a moderating variable. Firm value is measured using Tobin’s Q, while financial distress is assessed through the Altman Z-Score. The research dataset consists of 276 company-year observations obtained from Thomson Reuters (Refinitiv) and annual financial reports. Regression results indicate that ESG performance does not have a statistically significant effect on either firm value or financial distress. However, ESG Controversies are found to significantly moderate the relationship between ESG performance and firm value. The interaction between ESG Score and ESG Controversies suggests that ESG-related Controversies weaken the positive effects of strong ESG performance, thereby reducing the potential benefits for firms. On the other hand, this interaction does not show a significant influence on financial distress. These findings suggest that while ESG performance alone has not yet directly influenced financial outcomes, the presence of ESG Controversies can diminish the positive perception of ESG performance and affect market valuation. This study contributes to the existing ESG literature, particularly in emerging markets like Indonesia, by highlighting that beyond ESG scores, reputational factors such as ESG Controversies must also be effectively managed. Practically, this implies that companies should proactively avoid controversial ESG issues to maintain stakeholder trust and enhance long-term sustainability.
Co-Authors Akhir Syabani Amarullah, Fitriany Anugra, Sylvia Rianda Arie Wibowo Arie Wibowo Astuty, Ni Made Ria Kurniasih Astuty, Ni Made Ria Kurniasih Bachtiar, Yanivi S. Chaerul D. Djakman Chairunissa Nindita Clivandi Boermawan Clivandi Boermawan Cut Naila Febrininta Cut Naila Febrininta Daniel Godwin Sihotang Debbianita Delfita Siagian Desi Adhariani Desriana Juvita, Desriana Djakman, Chaerul D. Elok Tresnaningsih Fadhil Muhammad Fatima, Eliza Fitriany Fitriany, Fitriany Fitriany, . Grace Ester Mercedes Jason Effendi Khairunnisa Khairunnisa Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Merry Katili Sastro Sarunggalo Munawar Chalil Ning Rahayu Ning Rahayu Oktavia . Oktavia Oktavia Ratna Wardhani Rudiantoro, Rizki Rudiantoro, Rizki Septian Bayu Kristanto Shanty Debora Yutriny Sirait Shobriati, Ikrima Siddharta Utama Sidharta Utama Siti Khomsatun Sri Hernita Barus Sri Hernita Barus Ulum Tri Handayani Vera Diyanty Viska Anggraita Viska Anggraita, Viska ZAHARA ZAHARA Zumratul Meini